Financial information has weakness that is bias to be as reference of decision making by investor. Non-financial is needed for supporting financial information so that can show company as overall.

The study aim for analyzing level of nonfinancial information disclosure and influence of strategy, industry, age, share owned by public to level of nonfinancial information disclosure with control variable size of company. The research also examines whether level of nonfinancial information disclosure have influence against abnormal return with control variable ROE and PBV.

The research is quantitative and sample number is 819 company annual reports from period 2014 to 2015 listed on Indonesia Stock Exchange.

The research explains that strategy, industry, age, share owned by public, and size of company have influence against level of non-financial information disclosure.

The research also find out that level of nonfinancial information disclosure has significantly positive influence against abnormal return. While ROE has insignificantly positive influence against abnormal return. PBV has significantly negative influence against abnormal return.